variable costing

简明释义

变动成本计算

英英释义

例句

1.Under variable costing, only variable production costs are included in product costs.

在变动成本法下，只有可变生产成本被包括在产品成本中。

2.Using variable costing helps businesses identify the contribution margin more effectively.

使用变动成本法有助于企业更有效地识别贡献边际。

3.The company decided to use variable costing to better understand its product profitability.

公司决定使用变动成本法来更好地理解其产品的盈利能力。

4.By implementing variable costing, management can make more informed decisions about pricing.

通过实施变动成本法，管理层可以做出更明智的定价决策。

5.The financial analyst recommended variable costing for the new product line to enhance clarity in cost reporting.

财务分析师建议对新产品线使用变动成本法以增强成本报告的清晰度。

作文

In the world of accounting and financial management, understanding different costing methods is crucial for making informed business decisions. One such method is variable costing, which plays an essential role in how businesses evaluate their production costs and profitability. Variable costing (变动成本法) is a costing technique that only considers variable costs when calculating the cost of a product. This means that fixed costs, such as rent and salaries, are not included in the product's cost calculation. Instead, these fixed costs are treated as period expenses, which are deducted from revenue in the period they are incurred.The primary advantage of variable costing is that it provides a clearer picture of how costs behave with changes in production levels. Since only variable costs are included in product costing, businesses can easily determine how much it costs to produce each additional unit. This information is vital for decision-making processes, especially when it comes to pricing strategies and determining the break-even point. For example, if a company knows that its variable cost per unit is $50, it can set prices accordingly to ensure profitability.Another significant benefit of variable costing is its usefulness in internal reporting. Managers often require detailed information about the contributions of individual products to overall profitability. By using variable costing, managers can focus on the contribution margin, which is the difference between sales revenue and variable costs. This metric helps managers understand how much each product contributes to covering fixed costs and generating profit.However, variable costing is not without its drawbacks. One of the main criticisms is that it does not comply with Generally Accepted Accounting Principles (GAAP) for external financial reporting. Under GAAP, companies are required to use absorption costing, which includes both variable and fixed manufacturing costs in product costs. This can lead to discrepancies between internal reports prepared using variable costing and external reports that investors and regulators rely on.Moreover, relying solely on variable costing may lead to poor long-term decision-making. Since fixed costs are excluded from product costs, businesses might underestimate the total cost of production when planning for future projects. This can result in pricing strategies that do not adequately cover all expenses, leading to potential losses.Despite these limitations, variable costing remains a valuable tool for managers. It encourages a focus on operational efficiency and cost control, as businesses must continuously monitor their variable costs to maintain profitability. Additionally, variable costing can aid in short-term decision-making, particularly in scenarios like special pricing offers or discontinuing underperforming products.In conclusion, variable costing (变动成本法) is a crucial concept in managerial accounting that helps businesses analyze their cost structures and make informed decisions. While it has its limitations, the insights gained from using variable costing can significantly impact a company's operational strategies and overall financial health. Understanding this costing method allows managers to better navigate the complexities of production costs and ultimately drive their businesses toward greater profitability.

在会计和财务管理领域，理解不同的成本计算方法对于做出明智的商业决策至关重要。其中一种方法是变动成本法，它在企业评估生产成本和盈利能力方面发挥着重要作用。变动成本法是一种成本计算技术，仅在计算产品成本时考虑变动成本。这意味着固定成本，例如租金和工资，并不包括在产品的成本计算中。相反，这些固定成本被视为期间费用，在发生的期间从收入中扣除。变动成本法的主要优点是它提供了一个更清晰的图景，显示成本如何随着生产水平的变化而变化。由于仅包含变动成本，企业可以轻松确定生产每个额外单位的成本。这些信息对于决策过程至关重要，尤其是在定价策略和确定盈亏平衡点时。例如，如果一家公司知道其每单位变动成本为50美元，它可以相应地设定价格以确保盈利。变动成本法的另一个显著好处是它在内部报告中的实用性。管理者通常需要关于各个产品对整体盈利能力贡献的详细信息。通过使用变动成本法，管理者可以专注于贡献边际，即销售收入与变动成本之间的差额。这个指标帮助管理者了解每个产品在覆盖固定成本和产生利润方面的贡献。然而，变动成本法并不是没有缺点的。主要的批评之一是它不符合一般公认会计原则（GAAP）用于外部财务报告。在GAAP下，公司被要求使用吸收成本法，该方法在产品成本中包含变动和固定制造成本。这可能导致使用变动成本法准备的内部报告与投资者和监管机构依赖的外部报告之间存在差异。此外，仅依靠变动成本法可能导致长期决策不当。由于固定成本被排除在产品成本之外，企业在规划未来项目时可能低估生产的总成本。这可能导致定价策略无法充分覆盖所有费用，从而导致潜在损失。尽管存在这些限制，变动成本法仍然是管理者的一个有价值的工具。它鼓励关注运营效率和成本控制，因为企业必须不断监控其变动成本以维持盈利。此外，变动成本法可以帮助短期决策，特别是在特殊定价优惠或停止表现不佳的产品时。总之，变动成本法是管理会计中的一个关键概念，帮助企业分析其成本结构并做出明智的决策。虽然它有其局限性，但使用变动成本法获得的洞察力可以显著影响公司的运营策略和整体财务健康。理解这种成本计算方法使管理者能够更好地应对生产成本的复杂性，并最终推动他们的企业走向更大的盈利能力。